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Legal Analysis Regarding Efforts to Annul the Decision Arbitration in District Court Hairul Anam; Atisa; Naziera Al Hadar; Rahma Seliati Br Sitorus; Tasya Alifiya
ISNU Nine-Star Multidisciplinary Journal Vol. 2 No. 2 (2025): ISNU Nine Star September 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/ins9mj.v2i2.805

Abstract

Arbitration is an alternative dispute resolution outside the court (non-litigation) that is final and binding on the parties. However, in practice, arbitration decisions can still be annulled at the District Court based on certain reasons stipulated in the law. This study aims to analyze the legal basis, procedures, and considerations of judges in deciding on requests to annul arbitration decisions at the District Court. The research method used is a normative legal approach with secondary data sources in the form of laws and regulations, court decisions, and related legal literature. The results of the study indicate that efforts to annul arbitration decisions are regulated in Article 70 of Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, which requires the presence of certain elements such as alleged forged documents, concealment of important documents, or decisions based on deception. In addition, annulment can only be submitted within a maximum period of 30 days after the decision is received. The District Court's decision on an annulment request is final, but it still leaves room for legal uncertainty and inconsistent application of norms by judges. Therefore, there is a need for a strengthened legal system and more consistent standards of interpretation in the annulment process for arbitration awards.
Taxpayer Rights and Obligations in Tax Collection According to the General Provisions and Tax Procedures Law (KUP) Nisa Alifia Siregar; Naziera Al Hadar; M. Ikhwannur; Suaibatul Aslamia; Vivy Cindya
Jurnal Sahabat ISNU SU Vol. 2 No. 1 (2025): ISNU Sahabat Mei 2025
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jsisnu.v2i2.823

Abstract

This study aims to analyze the effectiveness of tax collection mechanisms in the Indonesian tax system and assess the extent to which legal protection for taxpayers is implemented in practice. Tax collection, which is divided into passive and active approaches, has direct implications for public fiscal compliance and state revenue. Although the Law on General Provisions and Tax Procedures (UU KUP) regulates taxpayer rights such as objections, appeals, and reductions in administrative sanctions, various normative and practical barriers remain that create legal uncertainty, especially for small taxpayers. This study also examines the role of external oversight through the Indonesian Ombudsman and the importance of an educational approach in increasing voluntary compliance. The results of this study emphasize the need for a more equitable and transparent reformulation of tax collection policies to create a balance between state interests and the protection of citizens' rights.
Perlindungan Konsumen Terhadap Ketidaksesuaian Klaim Harga Pada Toko Serba 35.000 Di Medan Johor Tinjauan Kompilasi Hukum Ekonomi Syariah Dan UU No 8 Tahun 1999 Naziera Al Hadar; Sahliah
Aksioreligia Vol. 4 No. 2 (2026): Aksioreligia : Jurnal Studi Keislaman
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/aksioreligia.v4i2.1172

Abstract

This research is motivated by the practice of using the banner "everything for 35,000" in retail businesses, where in reality not all goods are sold at that price. This condition indicates a discrepancy between the information conveyed and the practice in the field, thus potentially causing misunderstandings and losses for consumers. This study aims to analyze legal protection for consumers regarding this practice based on the perspective of the Compilation of Sharia Economic Law (KHES) and Law Number 8 of 1999 concerning Consumer Protection. This study uses an empirical juridical method with a statutory and conceptual approach. Data were obtained through observation, interviews, and literature studies, then analyzed qualitatively. The results of the study indicate that the use of the banner is a promotional strategy but contains information that is not entirely true. This practice has the potential to violate consumers' rights to correct, clear, and honest information as regulated in Article 4 letter (c), and is contrary to the obligations of business actors in Article 7 letter (b). In addition, this practice also has the potential to violate Article 8 paragraph (1) letter (f), Article 9 paragraph (1) letter (a) and Article 10 letter (a). From the perspective of KHES, this practice is not in line with the principles of honesty, transparency, and good faith as stipulated in Article 21 letters (g) and (j), and contains elements of tadlis as stipulated in Article 29 paragraph (1). Thus, the discrepancy in the price claims of the goods has the potential to conflict with the provisions of positive law and Islamic economic law, so that business actors are required to convey price information clearly and not misleadingly to ensure consumer protection.